(5) Derivative Financial Instruments The fair value of outstanding derivative contracts recorded in the accompanying Condensed Consolidated Balance Sheets were as follows:
| | | | | | | | | | | | Asset Derivatives | | Classification | | June 30,
2013 | | September 30,
2012 | Derivatives designated as hedging instruments: | | | | | | | Commodity swap and option agreements | | Receivables, net | | $ | — |
| | $ | 1.0 |
| Commodity swap and option agreements | | Other assets | | — |
| | 1.0 |
| Foreign exchange forward agreements | | Receivables, net | | 5.2 |
| | 1.2 |
| Foreign exchange contracts | | Other assets | | 0.6 |
| | — |
| Total asset derivatives designated as hedging instruments | | | | 5.8 |
| | 3.2 |
| Derivatives not designated as hedging instruments: | | | | | | | Commodity contracts | | Receivables, net | | 4.4 |
| | — |
| Call options | | Derivatives | | 227.4 |
| | 200.7 |
| Futures contracts | | Derivatives | | — |
| | — |
| Foreign exchange contracts | | Receivables, net | | — |
| | — |
| Total asset derivatives | | | | $ | 237.6 |
| | $ | 203.9 |
|
| | | | | | | | | | | | Liability Derivatives | | Classification | | June 30,
2013 | | September 30,
2012 | Derivatives designated as hedging instruments: | | | | | | | Commodity contracts | | Accounts payable and other current liabilities | | $ | 1.2 |
| | $ | — |
| Commodity contracts | | Other liabilities | | 0.1 |
| | — |
| Foreign exchange forward agreements | | Accounts payable and other current liabilities | | 0.1 |
| | 3.1 |
| Total liability derivatives designated as hedging instruments | | | | 1.4 |
| | 3.1 |
| Derivatives not designated as hedging instruments: | | | | | | | Commodity contracts | | Other liabilities | | 1.0 |
| | — |
| Commodity contracts | | Accounts payable and other current liabilities | | 0.2 |
| | — |
| FIA embedded derivative | | Contractholder funds | | 1,585.9 |
| | 1,550.8 |
| Futures contracts | | Other liabilities | | 0.4 |
| | 0.9 |
| Foreign exchange forward contracts | | Other liabilities | | 3.3 |
| | 4.0 |
| Foreign exchange forward contracts | | Accounts payable and other current liabilities | | 1.1 |
| | 2.9 |
| Equity conversion feature of preferred stock | | Equity conversion feature of preferred stock | | 147.3 |
| | 232.0 |
| Total liability derivatives | | | | $ | 1,740.6 |
| | $ | 1,793.7 |
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Changes in AOCI from Derivative Instruments For derivative instruments that are designated and qualify as cash flow hedges, the effective portion of the gain or loss on the derivative is reported as a component of AOCI and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings. Gains and losses on the derivative, representing either hedge ineffectiveness or hedge components excluded from the assessment of effectiveness, are recognized in current earnings.
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